In re Shawmut Finishing Co.

Citations

• 197 F. 230
• 1912 U.S. Dist. LEXIS 1416

Syllabus

<p>Taxation (§ 505*) — Liens—Statutes.</p> <p>Under Gen. Laws R. I. 1909, c. 60, §§ 3, 11-13, declaring that taxes on real estate shall constitute a lien thereon for two years after the assessment, and authorizing the collector to sell real estate liable for taxes after notice of levy and of time and place of sale, a levy evidenced by the tax collector’s entry in the tax levy bo.ok, reciting a levy on real estate for unpaid taxes, to advertise and sell the same for taxes, made within the two years, preserves the lien, and is the beginning of the steps required in case of sale, and the lien is not lost by failure to give the required notice within that period, and on the bankruptcy of the owner the municipality has a lien on the proceeds of a sale of his property.</p> <p>[Ed. Note. — For other cases, see Taxation, Cent. Dig. § 935; Dec. Dig. § 505.*]</p>